– see also EU; EU law

Anti-dumping duty

Authorised economic operators

Case law

Four freedoms and anti-discrimination


Common Agricultural Policy

Community Customs Code


Community traders, repayments of VAT

Community transport, place of supply of goods and services

Company's royalty income

Cross-border transfers and mergers

Customs territory

Derogations by member states

– see Derogations

EC Dairy Herd Conversion Scheme

EC Sales List

EC Treaty

Emissions trading, charges for allocation

EU instruments

European Company

Exchange of information


Exchange of information between tax authorities in member states

Exemption from tax

Experts seconded to

Exports, reporting requirements

Foreign branch transfers, double taxation relief

Free movement of workers

Freedom of establishment


Freedom to provide services



Human rights

Identification number

– see Country codes

Import of goods into

Interest and royalty payments between associated companies, exemption from tax

25 per cent associates

Anti-avoidance provisions


Beneficial entitlement

Cancellation of exemption notice

Certificate showing conditions satisfied

Conditions for

Conditions no longer satisfied


Implementation of EU interest and royalties directive

Information to be provided in the certificate

Issue of exemption notices

Permanent establishment

Person making the payment

Power to amend references

Recovery of tax not deducted

Special relationship

Internal Community transit procedure

Intra-EU trade, customs controls


Legislation on direct tax

Administration cooperation directive

Arbitration Convention

Free movement of capital

Freedom of establishment

Freedom to provide services


Interpretation of statutes

Mergers directive

Mutual assistance directive

Mutual assistance recovery directive

Parent/subsidiary directive

Royalties and interest directive

Ruding Committee

Savings income

Small and medium-sized enterprises, meaning

List of member states

List of new accessions

Member States

Another member state, meaning

Migrant workers

Movements of capital between member states

Persons entering UK from another member state, declaration of goods

Preferential trade arrangements

Generalised System of Preferences

Rates of contribution

Recovery of taxes, cross-border assistance

Registration in respect of intra-Community supplies/acquisitions

– see Registration

Savings income

Single payment scheme

Social security agreements


Subsistence allowances paid to experts seconded to European Commission

Tax authorities in, exchange of information

Taxation under laws of other member states


Transit of goods within

Travel expenses of Members of Parliament and other representatives

Value added tax